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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order amends paragraph 1(8) of Schedule 35 to the Finance Act 2009 which sets the rate of the special annual allowance charge. The rate of the special annual allowance charge is amended for the tax year 2010-11 and subsequent tax years.

A full and final impact assessment has not been published for this instrument as a negligible impact on the private or voluntary sectors is foreseen.